Description: This article discusses the impact on the policyholders and the insurance companies of the phase-out of the deductibility of policy loan interest resulting from the new tax law.

Description: Read the Quo Vadis Reinsurance.

Description: Report summarizing the results of the 2013 PBITT UL with Secondary Guarantees Survey.

Description: The article discusses the impact of changes made to Internal Revenue Code Section 7702 by the ConsolidatedAppropriations Act, 2021. The Consolidated Appropriations Act made changes to the interest rates used calculatethe Section 7702 premium and cash value funding limitations for life insurance contracts

Description: A debate among industry giants of whether the life insurance industry in 1977 is entering a period of changes that will affect business in the most fundamental way or whether it's just experiencing normal trials and tribulations.

Description: In this article, taken from the author’s remarks at LIMRA's 1980 Annual Meeting, the theme is that the “new generation” of permanent life insurance products, including Universal Life, do meet policyholders’ needs, and that life insurance products, far from being static, evolve to suit the markets they serve and the public's needs. An editor’s note at the end also refers the reader to another article, which presents a “distinctly different viewpoint.”

Description: A discussion of Universal Life products with shadow accounts including a summary of some of the key communications and administration issues

Description: Discussion the issues/difficulties associated with setting mortality assumptions for the later durations of life insurance illustrations. Because some UL products incorporate low cost of insurance charges in late durations as part of the current scale in the product design, some conclude that mortality improvement assumptions are being employed in the disciplined current scale, in violation of the Model Illustrations Regulation.

Description: Discusses current dynamics of the UL and Indexed UL markets.

Description: Key excerpts from research recently performed by Milliman consultants for the SOA on the impact of VM-20 on life insurance product development.